Gains, losses and tax
When you sell listed shares or funds from an ordinary account (depå), the profit is taxed at 30% in the capital income bracket. Before tax is worked out, you offset (kvitta) your losses against your gains krona for krona within listed securities.
If your losses exceed your gains and you end up with a net deficit, only 70% of the remaining listed loss is deductible against other capital income. A net deficit becomes a tax reduction – 30% up to 100 000 kr and 21% above – that lowers your other tax, not a bill to pay.
This calculator is for an ordinary account (depå). Holdings in an ISK or kapitalförsäkring are not taxed per sale at all – they are taxed by schablon at roughly 1.07% of capital per year instead, so this 30% gains tax never applies there. See ISK vs KF vs pension or the savings calculator.
Don't know what you paid for a holding? For listed shares you may use the schablonmetoden: the cost is set to 20% of the sale price, so 80% counts as profit. It only pays off when the share has risen so much that your real profit would be more than 80% of the sale price.
Sold Holdings
Your Tax
Understanding Capital Gains Tax
What is offsetting gains and losses (kvittning)?
Schablonmetoden vs actual cost basis?
How much is capital gains tax in Sweden?
Tax on capital gains in the capital income bracket is 30%. A surplus of 30 000 kr therefore gives 9 000 kr of tax.
The tax is charged on the net after gains have been offset against losses and any other capital income such as interest and dividends has been added.
What if I make a loss – do I get money back?
What is the K4 form and do I have to file it?
K4 is the appendix to your tax return where you report sales of shares, funds and other securities. For each disposal you enter the quantity, sale price and cost basis, and the gain or loss is computed.
If you sold through a Swedish bank or broker the K4 is often pre-filled. Holdings on an ISK or kapitalförsäkring are not reported on K4 because they are taxed by schablon.
Are ISK and depå taxed differently?
Yes. An aktie- och fondkonto (depå) is taxed at 30% capital gains only when you sell at a profit, and losses can be offset. An ISK is taxed annually by schablon – an effective ~1.07% of capital in 2026 – whether or not you sell, with the first 300 000 kr tax-free.
On an ISK you cannot offset losses against gains or deduct losses. This calculator covers the depå case – ordinary capital gains tax. See ISK vs KF vs pension to compare.